Tea Not Covered as Agricultural Produce Under Section 65B(5): Gauhati HC

Apeejay Tea Ltd. And Anr Vs Union of India And 3 Ors. (Gauhati High Court) The Gauhati HC considered three writ petitions challenging demand-cum-show cause notices issued under Section 73 of the Finance Act, 1994 for service tax on transportation of tea through goods transport agencies. The petitioners contended that transportation of tea continued to be exempt under Entry 21(a) of Notification No. 25/2012-ST, as amended by Notification No. 3/2013-ST, since tea remained an “agricultural produce” in view of the SC decision in Commissioner of Sales Tax, Lucknow vs. M/s D.S. Bist and Sons. Th...